News and Insights

CRA GST/HST Info Sheet GI-091, “Harmonized Sales Tax – Information for Landlords of New Rental Housing”

Tax Development Jun 30, 2010

This info sheet has been released to explain how the GST/HST rules will apply to landlords who purchase or build new residential rental housing in Ontario or British Columbia, including detached houses, semi-detached houses, rowhouse units, residential condominium units, mobile homes, floating homes, duplexes, traditional apartment buildings, or long-term residential care facilities and rent them to individuals as their place of residence.